https://www.taxtmi.com/caselaws?id=44703 Extended limitation under the proviso to Section 11A of the Central Excises and Salt Act, 1944 applies only on proof of fraud, collusion, wilful mis-statement, suppression of facts, or contravention with intent to evade duty. Those expressions are construed strictly, and deliberate concealment must be established; mere non-acceptance of classification is insufficient. Where the product was disclosed from the outset, samples were repeatedly drawn, and the Department had already examined the classification through its own tests and market enquiries, departmental knowledge negatives wilful suppression or misrepresentation. On that basis, the proviso was inapplicable and recovery could proceed only within the normal limitation period. en-us Mon, 23 Jun 1997 00:00:00 +0530 Sat, 03 Jul 2010 12:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44703 Extended limitation under the proviso to Section 11A of the Central Excises and Salt Act, 1944 applies only on proof of fraud, collusion, wilful mis-statement, suppression of facts, or contravention with intent to evade duty. Those expressions are construed strictly, and deliberate concealment must be established; mere non-acceptance of classification is insufficient. Where the product was disclosed from the outset, samples were repeatedly drawn, and the Department had already examined the classification through its own tests and market enquiries, departmental knowledge negatives wilful suppression or misrepresentation. On that basis, the proviso was inapplicable and recovery could proceed only within the normal limitation period. Case-Laws Central Excise Mon, 23 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44703